Advances in microfabrication technology have allowed the use of microchannels in ultra compact, very efficient heat exchangers, which capitalize on the channels large surface area to volume ratio to transport high heat fluxes with small thermal resistances. One example is the cooling of microchips. However, the research into microscale flow and heat transfer phenomena conducted by various researchers provided substantial experimental data and considerable evidence that the behaviour of fluid flow and heat transfer in microchannels without phase change may be different than that which normally occurs in larger more conventional sized channels.This paper serves to perform a numerical analysis on the flow and heat transfer in manifold microchannels. A numerical model for 16 sets of parametric conditions is presented here using a CFD package, ANSYS/FLOTRAN. Pressure, temperature and velocity contour plots were obtained and analyzed. The results obtained were then compared with a derived analytical model. The predictions showed a large dependence on the flow rate. Differences in values and trends were expected as the analytical model assumed a straight channel unlike a manifold channel. Further comparisons were also made regarding the relationship between Reynolds number and the friction factor. Data were also compared with Copeland's simulation (1995) using FLUENT software and the agreement is good.